n 12.5 points 5? Willie T's Restaurant Supply planned to use $153 of material per unit but actually used $140 of material per unit, and planned to make 1,100 units but actually made 940 units. The exible-budget amount for direct materials is $ 143,820. $ 13 1,600. $ 168,300. $ 154,000. 12.5 points Q Note: The next 2 questions are based on the same information - the information will repeat in each question, with just the question itself being different: Jersey Shore Doll is a local company that produces and sells handcrafted wooden doll houses. After a busy holiday season, the company is evaluating its actual vs. budgeted results for December 2021. Both variable and xed overhead costs are allocated based on direct labor- hours. Below is some relevant information related to the making of the company's doll houses: Wooden Doll House Data for December Static Actual Budget Doll houses produced and sold 1,100 1,000 Selling price per doll house $190 $180 Materials - board feet of wood per doll 8.7 90 house Cost per board foot of wood $2.90 $2.85 Labor hours to assemble one doll house 1.8 2.0 Cost of direct labor (per hour) $22 $20 Variable Overhead Costs $3,900 $3,500 (utilities, indirect supplies, etc.) Fixed Overhead Costs $10,500 $10,000 (facility rent, insurance, etc.) What is the selling-price variance? $ 11,000F $ 10,000U $ 10,000F $ 11,000U 8 12.5 points Jersey Shore Doll is a local company that produces and sells handcrafted wooden doll houses. After a busy holiday season, the company is evaluating its actual vs. budgeted results for December 2021. Both variable and fixed overhead costs are allocated based on direct labor- hours. Below is some relevant information related to the making of the company's doll houses: Wooden Doll House Data for December Static Actual Budget Doll houses produced and sold 1,100 1,000 Selling price per dollhouse $190 $180 Materials - board feet of wood per doll 8.7 house 9.0 Cost per board foot of wood $2.90 $2.85 Labor hours to assemble one doll house 1.8 2.0 Cost of direct labor (per hour) $22 $20 Variable Overhead Costs $3,900 $3,500 (utilities, indirect supplies, etc.) Fixed Overhead Costs $10,500 $10,000 (facility rent, insurance, etc.) What is the efficiency variance for direct labor? O $40OF $4,40OF O $4,40OU O $40OU